Joan Jung, Michael Goldberg, Samantha Prasad and Matthew Getzler of the Minden Gross Tax Group presented Implementing Estate Freezes Part I as part of the ExpertEdge Webinars by CCH.
This webinar highlighted some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. The webinar reviewed the "why's" and "how-to's" of implementing estate freezes and provided guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 included:
- What is an estate freeze?
- When should a freeze be implemented?
- Basic configuration
- Share provisions
- Section 85 vs Section 86 freezes
- Common pitfalls
- The use of trusts
- Tax traps associated with estate freezes